Cost of improvement

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..... n investment asset shall be any expenditure of a capital nature incurred in making any additions or alterations to the asset ,- (a) by the person; or (b) by the previous owner, if the ass .....

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..... of improvement of an investment asset shall, regardless of anything to the contrary contained in sub-section (1), be 'nil' in relation to,- (a) an investment asset acquired by self generation; .....

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